§ Mr. StreeterTo ask the Chancellor of the Exchequer what the level of taxation per litre is on diesel produced naturally from used cooking oil. [189292]
§ John HealeyThe duty rate for diesel produced from biomass or waste cooking oil and used as a road fuel is 27.10 pence per litre providing that it meets the specification for biodiesel as set out in HM Customs and Excise Public Notice 179E "Biodiesel and Bioblend". If it does not meet the specification, it is dutied as a fuel substitute at the same rate as ultra low sulphur diesel (ULSD) which is 47.10 pence per litre.